Usually the business users are trying to create reports for their backend DBs. You can build your own Report and deploy it to SharePoint 2010.
Without using VS.NET you can develop and create your reports using FREE Reporting tool called “Report Builder”. In this tool, You can connect to your DB and build your report.
To Download SQL 2008 R2 Report Builder tool, Here is the link:
Once you have “SQL 2008 R2 Report Builder 3.0” tool, You can connect to your DB and you will be able to create Charts and Reports.
Once you are done, You can deploy the report by saving it locally “*.rdl” then from sharepoint Document library with Report Builder content type, You just need to upload the rdl file to the document libarary and once you click on the report you will be able to see it.
TO create the document libaray with Report builder content type, check this blog post:
Once you create the document, Just upload the rdl to your Document library.
If your farm is not configured to allow SSRS reports in SharePoint 2010, read this blog: